Global ETD Search
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Showing 1 to 16 of 16 for “"Optimal taxation"”.
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Essays on optimal taxation
This thesis studies the optimal income tax scheme in four different settings. Chapter 1 focuses on the implications of lack of commitment for the optimal labor and capital income tax rates. It finds that it is optimal to converge to zero capital income taxes and positive labor income taxes in the …
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Optimal taxation with endogenous wages
This thesis consists of three chapters on optimal tax theory with endogenous wages. Chapter 1 studies optimal linear and nonlinear income taxation when firms do not know workers' abilities, and competitively screen them through nonlinear compensation contracts, unobservable to the government, in a …
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Essays on dynamic agency, inequality and optimal taxation
The distributions of both income and wealth in the United States are heavily skewed to the right, with tails that may be well approximated by power laws. Further, business owners are disproportionately represented at the top of these distributions and are exposed to a high degree of idiosyncratic …
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Optimal Taxation and Innovation in the Presence of Externalities
The title of my thesis is “Optimal Taxation and Innovation in the Presence of Externalities.” It explores the effects of externalities on optimal income taxation and innovation. On the one hand, governments’ income redistribution policies among households affect pollution since households are …
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A computational approach to optimal taxation and public pricing policies : the case of Mexico
Thesis: Ph. D., Massachusetts Institute of Technology, Department of Economics, 1984
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Optimal and maximal taxation within and among industries with various degrees of competitiveness
<p>The optimal commodity taxation problem is examined in a model of the economy which consists of both perfectly and imperfectly competitive industries. The number of possible tax instruments is expanded by including license fees and a profits tax in addition to unit and ad valorem excise taxes. …
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Essays on the economics of income taxation
The first chapter derives optimal income tax formulas using the concepts of compensated and uncompensated elasticities of earnings with respect to tax rates. This method of derivation casts new light on the original Mirrlees formulas of optimal taxation and can be easily extended to a heterogeneous …
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ONLINE LEARNING METHODS FOR DIGITAL MARKETS
… In Chapter 4, we study the problem of adaptive optimal taxation. Here, the learner plays the role of a policymaker whose goal is to increase social welfare (seen as a weighted sum of private utility and public revenue) by sequentially setting the tax rate in the labor market. Interestingly, once …
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Some Issues on Optimal Non-Linear Taxation
In this thesis we apply an optimal taxation approach to analyze how citizens' private information may affect Social Planner 's goal of redistribution across individuals. In fi rst two Chapters, we allow individuals to emigrate to a laissez-faire country. Chapter 1 assumes the existence of two types …
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Three Essays in Macroeconomics
… general macroeconomics. The first essay is on optimal taxation and capital structure, the second essay is on firm dynamics, and the third essay is on financial crises. The first essay clarifies the role of the corporate income tax: as a form of double taxation) for achieving socially optimal …
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Essays on taxation: positive and normative aspects
This dissertation consists of three essays on taxation. The first essay examines whether government policy, through the use of tax incentives, is able to encourage household savings. This essay analyzes the impact of the 1990 Education Savings Bond Program. This policy created an additional tax …
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Essays in Public Economics and Health Economics
… of changes in the differential in rates of taxation between the two tax bases on the propensity of taxpayers to declare any positive level of employment or self-employment income. Second, we contribute to the literature on elasticities of taxable income on the intensive margin – the …
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Essays in Macroeconomics with Heterogeneity
… grow out of the constraint as they age up to the optimal, unconstrained size. Next I establish that, for any given age, firm's financing increases in line with the average return on a project. In times of high idiosyncratic uncertainty the financial contract calls for tightening of the borrowing …
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Essays on economic policy analysis within the Bayesian econometrics framework
Submission original under an indefinite embargo labeled 'Open Access'. The submission was exported from vireo on 2023-12-04 without embargo terms
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Optimal labor income taxation with perks
… and i) the progressivity/regressivity of the optimal transfer-tax system, and ii) the top-income marginal tax rate. To the best of our knowledge, this thesis constitutes the first theoretical attempt to deal with the issue at hand. In fact, all existing papers that analytically study the moral …
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Impuesto a la renta en Colombia: Una aproximación desde la teoría de la tributación óptima
La política fiscal es un mecanismo con importantes implicaciones en el bienestar de la población. En particular, el impuesto de renta genera incentivos sobre la oferta laboral de los contribuyentes y esto tiene repercusiones sobre su consumo, ingreso y bienestar. En Colombia, el impuesto de renta a …